Maryland Code, INSURANCE 20-404
(b) Subject to subsection (f) of this section, the following information certified to the Board of Directors shall be separately identified by commercial auto and private passenger auto results:
(1) the statutory operating loss for the immediately preceding calendar year;
(2) a calculation to yield a private passenger auto assessment limit that is determined by subtracting the year-end total surplus of the Fund for the immediately preceding calendar year from an amount equal to 25% of the average of net direct written private passenger auto premiums of the Fund for each of the three immediately preceding calendar years; and
(3) a calculation to yield a commercial auto assessment limit that is determined by subtracting the year-end commercial auto surplus of the Fund for the immediately preceding calendar year from an amount equal to 25% of the average of net direct written commercial auto premiums of the Fund for each of the 3 immediately preceding calendar years.
(c) The assessment certified to the Board of Directors shall be equal to:
(1) subject to subsection (d) of this section, the assessment limit, if the assessment limit is less than or equal to the statutory operating loss; or
(2) the statutory operating loss, if the assessment limit is greater than the statutory operating loss.
(d) If the calculation under subsection (b)(2) of this section yields a number that is less than or equal to zero, the assessment limit is zero.
(e) The statutory operating loss or assessment certified to the Board of Directors may not include:
(1) assessment money received for a prior year; or
(2) money transferred between the commercial auto and private passenger auto divisions within the Fund.
(f) In a calculation made under this section, income or expenses not clearly attributable to either commercial auto or private passenger auto may be allocated pro rata for that year.